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All Journal Owner : Riset dan Jurnal Akuntansi Jurnal Pengabdian kepada Masyarakat JEMSI (Jurnal Ekonomi, Manajemen, dan Akuntansi) Journal of Innovation Research and Knowledge Jurnal Akuntansi dan Keuangan Indonesia Proceeding of International Conference on Humanity Education and Society Accounting Analysis Journal Jurnal At-Tamwil: Kajian Ekonomi Syariah
Muhammad Irsyad Elfin Mujtaba
Universitas Islam Tribakti Lirboyo Kediri, Indonesia
Religion Agriculture, Biological Sciences & Forestry Humanities Economics, Econometrics & Finance Education Environmental Science Health Professions Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Public Health Social Sciences Other

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Analysis Of The Influence Of Family Ownership, Corporate Governance, Company Size And Gender Diversity On Tax Aggressivity Of Mining Companies In Indonesia Ratnawita, Ratnawita; Dheri Febiyani Lestari; Muhamad Risal Tawil; Muhammad Irsyad Elfin Mujtaba; Ngurah Pandji Mertha Agung Durya
JEMSI (Jurnal Ekonomi, Manajemen, dan Akuntansi) Vol. 10 No. 2 (2024): April 2024
Publisher : Sekretariat Pusat Lembaga Komunitas Informasi Teknologi Aceh

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35870/jemsi.v10i2.2225

Abstract

Using corporate governance as a moderating variable, this study attempts to examine the effects of firm size, institutional ownership, family ownership, and gender diversity on tax aggression. This study uses quantitative methods. The IDX-registered mining and CPO enterprises make up the study's population. Purposive sampling was the method employed by the researcher to choose the sample gathering strategy. Through documentation and a review of the literature, the researcher gathered data for this investigation. The data analysis approach employs hypothesis testing, data quality testing, and descriptive statistics based on the goals of the research. The study's findings provide important new information about the variables influencing tax aggressiveness in the corporate setting. First, the study shows that tax aggression is highly influenced by the size of the company. Second, corporate tax aggression is significantly shaped by institutional ownership. Furthermore, it has been demonstrated that family ownership affects tax aggression. Findings, however, indicate that management decisions about tax aggressiveness are not significantly impacted by gender diversity. It's interesting to note that the effects of corporate governance differ according to the independent variables that are measured. Corporate governance cannot increase the impact of gender diversity or family ownership on tax aggression, but it also cannot increase the impact of firm size. Corporate governance, however, has the power to amplify institutional ownership. These findings provide in-depth insight into the complexity of factors that influence tax aggressiveness practices in companies and can be a basis for developing management strategies and company policies in the future.
CEO INSIDER FROM CFO: IMPLICATIONS FOR FINANCIAL RISK DISCLOSURE QUALITY Ningsih, Sri; Mujtaba, Muhammad Irsyad Elfin; Oehoedoe, Muhammad Sabrian; Aini, Siti Nur
Jurnal Akuntansi dan Keuangan Indonesia Vol. 22, No. 1
Publisher : UI Scholars Hub

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Abstract

Background: Financial risk disclosure is crucial due to the broad-ranging consequences that may arise from inadequate disclosure, with the role and capabilities of a company's top management being essential in addressing this issue. This study examines the impact of CEO insiders with prior experience as CFOs on the quality of financial risk disclosure (FRDQ) in Indonesia. Methods: Using OLS regression analysis, the study analyzes data from non-financial companies listed on the Indonesia Stock Exchange (IDX) from 2010 to 2020. To enhance the reliability of the results, robustness tests are conducted using the Heckman Two-Stage model and Coarsened Exact Matching (CEM). Findings: The findings indicate that CEOs who previously served as CFOs within the same company contribute to improved FRDQ. Additionally, several sub-sample analyses were included to explore other supporting factors in strengthening FRDQ. Conclusion: This study concludes that a CFO background provides a deeper understanding of the company's financial condition, thereby enhancing financial risk disclosure. Novelty/Originality of this article: The study specifically investigates the impact of CEO insiders with CFO backgrounds on financial risk disclosure quality in the Indonesian context.
Integration of Sufi Values in Fraud Prevention Efforts: A Conceptual Study in Indonesia Muhammad Irsyad Elfin Mujtaba; Muhammad Maimun Haki Al Arif; Nur Rohim Al Mahrus Anwar; Imma Rokhmatul Aysa
Jurnal At-Tamwil: Kajian Ekonomi Syariah Vol. 7 No. 2 (2025): Jurnal At-Tamwil September 2025
Publisher : Universitas Islam Tribakti Lirboyo Kediri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33367/at-tamwil.v7i2.8093

Abstract

Purpose – This study aims to develop an initial conceptual framework that integrates fraud prevention based on Sufi values. This integration is important because the recent rise in moral decadence is considered a serious problem that encourages various types of fraud, including in Indonesia. Design/Methods/Approach – This study uses a library research method with a naturalistic qualitative approach. The emphasis is on critical-analytical thinking about literature and realities related to fraud and its triggers, as well as Sufi values to prevent it from occurring. Findings – The results of this study are the integration of Sufi values in preventing fraud as moral guidelines that shape personal piety and social responsibility. This study also highlights the application of Sufism as ethics in modern life. The values of Sufi teachings can be used as a basis or guideline in building dignified governance while emphasizing that Islamic teachings are a blessing for the entire universe. Research Implications/Limitations – This study only integrates Sufi values in general, without considering the specific characteristics of particular Sufi figures. This study opens opportunities for future research to specifically examine Sufi values by considering the distinctive thought patterns of several well-known Sufi imams embraced by Indonesian society and by communities practicing Sufism. Originality/Value – This study presents an alternative perspective that is able to suppress the factors that drive fraud by strengthening moral values through the integration of Sufi teachings (values).
Kematangan Etika Pada Pendidikan Akuntansi : Tinjauan After Virtue Mujtaba, Muhammad Irsyad Elfin; Prestiani, Tri Sangga
Owner : Riset dan Jurnal Akuntansi Vol. 8 No. 2 (2024): Artikel Research April 2024
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v8i2.2009

Abstract

The accounting scandals that have occurred so far are thought to be the result of ethical failures and the role of accounting education has been asked to be responsible for them. However, the ethical maturity of accounting students during their educational process is still questionable. The influence of mainstream Anglo-American capitalist culture is the cause. To address this, Alasdair MacIntyre's After Virtue moral discourse is proposed with the main focus being to answer the question "what kind of person do I want to be?" This research uses a library research approach by reviewing literature that discusses ethics, accounting education, and after virtue. The analysis technique used is descriptive including interpretation, analysis and understanding of the literature that has been collected. The data that has been collected is analyzed in three stages, namely data reduction, data presentation, and drawing conclusions. This paper argues that ethical maturity achieved through education will not only emphasize moral reasoning in accounting students but also the ability to act ethically. Apart from that, the role of wisdom that contains ethical values also strengthens this. The After Virtue discourse will lead to ethical maturity by developing moral behavior through intellectual excellence and character excellence during the educational process.
Keberagaman Gender Dewan Direksi Terhadap Kinerja Organisasi Prestiani, Tri Sangga; Mujtaba, Muhammad Irsyad Elfin; Primasatya, Rieswandha Dio; Lorensa, Like
Owner : Riset dan Jurnal Akuntansi Vol. 8 No. 4 (2024): Artikel Research Oktober 2024
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v8i4.2257

Abstract

This research aims to identify patterns in studies related to gender diversity in the composition of boards of directors and its impact on company performance for the last 10 years. The research approach used is library research, utilizing data from the Scopus database with a total of 839 articles. Data analysis was conducted using VOSviewer software version 1.6.20. The data processing results indicate that research on gender diversity and company performance often uses keywords such as industrial performance, performance, corporate governance, firm performance, diversity, and gender diversity. Frequently cited documents discuss gender diversity in boards, corporate policies, corporate risks, climate change risks, CSR, ESGD, environmental performance, innovation, workplace diversity, demographics, inclusive leadership, big data usage, empowering leadership, employee performance, work engagement, creativity, decision making unit heterogeneity, gender awareness in academia, and emotional intelligence. Documents frequently cited together in the article reference lists include those related to women in board seats and their influence on corporate governance, Agency Theory, CSR, corporate reputation, Upper Echelons Theory, and external constraints on companies. This research has implications, especially for the academic community, in understanding future research agendas. Additionally, the findings can be considered in decision making processes related to board diversity based on previous research studies. This bibliometric study provides an overview of future research opportunities related to board diversity and organizational performance.
Faktor yang Berdampak kepada Harga Saham saat Pemulihan Ekonomi Nasional Covid-19 Labbaik, Muhamad; Mujtaba, Muhammad Irsyad Elfin; Primasatya, Rieswandha Dio; Lorensa, Like
Owner : Riset dan Jurnal Akuntansi Vol. 8 No. 4 (2024): Artikel Research Oktober 2024
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v8i4.2293

Abstract

This study examines the relationship between ROA, ROE, EPS, CR, and NPM variables on stock prices after the Covid-19 pandemic. The research applies a quantitative method using secondary data. The data comes from Indonesian companies listed on the IDX for the period 2021-2022. The tests conducted include descriptive analysis and regression analysis. The financial data was sourced from the Osiris database provider. The results of this study show that the ROA variable has a significant impact on stock prices. The ROE variable does not have a significant impact, nor do the NPM, CR, and EPS variables. These findings can be useful for investors in gaining insights into the equity market in Indonesia. The limitation of this study is that it only uses five variables and focuses solely on the company's fundamental aspects. Other variables, such as non-accounting factors like the psychological aspect of Indonesian investors, could also be considered.
Self-leadership Dalam Menyikapi Perkembangan Teknologi Chatbots AI di Dunia Pendidikan Akuntansi: Tinjauan Perspektif Adaptive Leadership Primasatya, Rieswandha Dio; Labbaik, Muhamad; Mujtaba, Muhammad Irsyad Elfin; Wahono, Refina Dwike
Owner : Riset dan Jurnal Akuntansi Vol. 8 No. 2 (2024): Artikel Research April 2024
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v8i2.2313

Abstract

Perkembangan teknologi, terutama pemanfaatan Kecerdasan Buatan (AI) dalam pendidikan akuntansi, telah memicu perdebatan mengenai implikasinya. Artikel ini membahas peran kepemimpinan diri dan kepemimpinan adaptif bagi mahasiswa akuntansi dalam menghadapi penggunaan teknologi, khususnya AI, dalam pembelajaran. Melalui metodologi tinjauan literatur kualitatif, artikel ini menguraikan bagaimana kepemimpinan diri dan kepemimpinan adaptif dapat membantu mahasiswa dalam memanfaatkan AI secara adaptif, bukan hanya sebagai alat tetapi juga sebagai sarana pendukung. Hasilnya menunjukkan bahwa mahasiswa yang mengembangkan kepemimpinan diri dapat lebih efektif mengelola diri mereka dalam memanfaatkan AI, sedangkan kepemimpinan adaptif membantu mereka beradaptasi dengan perubahan yang cepat dan kompleks. Meskipun AI memberikan bimbingan, hasil ujian menunjukkan bahwa mahasiswa yang siap dengan baik masih menunjukkan kinerja yang lebih unggul. Penelitian ini menyoroti pentingnya menggunakan teknologi secara bijaksana untuk menjaga kualitas dan menghindari ketergantungan yang berlebihan.
ANALYSIS OF THE INFLUENCE OF STUDENTS' KNOWLEDGE OF BANK INTEREST AND SHARIA ACCOUNTING ON INTEREST IN PURCHASING SHARIA PRODUCTS Puspitasari, Ratih; Muhammad Irsyad Elfin Mujtaba; Teguh Prakoso; Upik Djaniar; Andri Yunus
Journal of Innovation Research and Knowledge Vol. 3 No. 10: Maret 2024
Publisher : Bajang Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53625/jirk.v3i10.7556

Abstract

The aim of this research is to analyze the influence of students' knowledge of bank interest and sharia accounting on interest in purchasing sharia products. This research is categorized as partly quantitative research, the type of which is a correlational method. Population in this study were students from Private Universities in Indonesia. Sampling technique that can be used in this research is purposive sampling. Sample studied was 100 respondents. This research uses multiple linear regression analysis to answer the problem formulation and temporary assumptions. The research results show that students' knowledge of bank interest has a positive and significant influence on interest in purchasing sharia products. Sharia accounting has a positive and significant influence on interest in purchasing sharia products.
Media Background of Directors and Financial Risk Disclosure: Evidence from Indonesia Mujtaba, Muhammad Irsyad Elfin; Aini, Siti Nur; Narsa, I Made
Accounting Analysis Journal Vol. 13 No. 1 (2024)
Publisher : Universitas Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/aaj.v13i1.620

Abstract

Purpose: This research aims to examine the impact of the media background of board members on the financial risk disclosure practices of companies in the Indonesian business context. Method: The research method utilized data from non-financial companies listed on the Indonesia Stock Exchange (IDX) during the period 2010-2021. Ordinary Least Squares (OLS) regression analysis was employed to test the relationship between the independent variable (media background of board members) and the dependent variable (the quality of financial risk disclosure). Findings: The results of the study indicate that board members with a media background tend to disclose fewer financial risks, suggesting that the influence of a media background can affect financial risk disclosure practices. Novelty: The novelty of this research lies in exploring the impact of media backgrounds in the context of financial risk disclosure in Indonesian companies, providing new insights into the dynamics of corporate governance and the role of media in an increasingly information-driven era.
OLD PROHIBITIONS AND NEW FACES: RIBA, GHARAR, AND MAYSIR IN CONTEMPORARY DIGITAL FINANCE Hoirul Anam; Muhammad Irsyad Elfin Mujtaba; Pavita Aqila Zeba; Selviana Anggraeni
International Conference on Humanity Education and Society (ICHES) Vol. 5 No. 1 (2026): The 5th International Conference on Humanity Education and Society (ICHES)
Publisher : FORPIM PTKIS ZONA TAPAL KUDA

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Abstract

The rapid development of the digital economy has introduced financial innovations that enhance efficiency while simultaneously challenging the implementation of Sharia principles. Practices of riba, gharar, and maysir no longer appear in explicit traditional forms but are embedded in modern instruments such as interest-based online lending, conventional insurance, binary options, and speculative cryptocurrency trading. This study examines the continued relevance of these prohibitions in contemporary finance and analyzes the transformation of risks within modern contractual arrangements. Using a qualitative descriptive-analytical approach, the research draws upon classical fiqh literature and contemporary scholarly works. The findings reveal that although transaction mechanisms have evolved through digitalization, the substantive objectives of Sharia prohibitions remain consistent: preventing injustice, excessive speculation, and economic exploitation. Modern financial practices involving interest, high uncertainty, and speculative elements essentially replicate classical prohibitions in new forms. Therefore, strengthening Sharia-compliant financial innovation, adaptive regulation, and public financial literacy is essential to uphold justice, transparency, and risk-sharing in the digital financial system.
Co-Authors Andri Yunus Aysa, Imma Rokhmatul Dedy Irwan Dheri Febiyani Lestari Dian Ariani Fatkhuri Fatkhuri Fatkhuri Hoirul Anam I Made Narsa Ilyas Adhi Purba Labbaik, Muhamad Lorensa, Like Muhamad Risal Tawil Muhammad Maimun Haki Al Arif Ngurah Pandji Mertha Agung Durya Nur Rohim Al Mahrus Anwar Oehoedoe, Muhammad Sabrian Pavita Aqila Zeba Prestiani, Tri Sangga Primasatya, Rieswandha Dio Ratih Puspitasari Ratnawita Ratnawita Selviana Anggraeni Siti Nur Aini, Siti Nur Sri Ningsih Tama Krisnahadi Teguh Prakoso Upik Djaniar Wahono, Refina Dwike